AdvertisementThe Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Eighth Amendment Directions, 2026, issued on 30 July 2026 as an amendment to the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025. The amendment follows the issuance of the Reserve Bank of India (Commercial Banks – Prudential Norms on Capital Adequacy) Seventh Amendment Directions, 2026 pertaining to Basel Pillar 3 disclosures. Reserve Bank of IndiaRBI/DOR/2026-27/207DOR.ACC.REC.No.184/21.04.018/2026-27 | Dated: July 30, 2026Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Eighth Amendment Directions, 2026Please refer to the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’). These Directions shall be called the Reserve Bank of India (Commercial Banks – Financial Statements) Eighth Amendment Directions, 20264. The Amendment Directions modify the Directions as under:4(1) Paragraph 10(2)(ii), 10(2)(iii) on disclosures on Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR) respectively shall stand deleted.